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Drivers pay heavy fines to the South African authorities if caught smuggling and, in most cases, people end up losing their vehicles and hence their livelihoods

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In its manual for implementing tobacco tax policy, the WHO recognises that an increase in tobacco excises may create an incentive to engage in tax avoidance and tax evasion activities by both manufacturers and individuals [42] and that high tax increases may provide financial incentives for smuggling [42]

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Those who have spoken out against the ban at council meetings have predominantly been tobacco retailers